Shree Sanatan Seva Trust, V. The Commissioner of Income Tax, Rajkot-1, RAJKOT-GUJARAT

ITA 314/RJT/2013

• Counselvise Citation: 31424914 RSA 2013
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-12-2013
• Assessment Year: misc
• Appeal Filed On: 29-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L MEENA
• Assessee Lawyers: DM RINDANI
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBULAL, SMC BENCH, RAJKOT BEFORE SHRI T. K. SHARMA, JM ITA NO. 314/RJT/2013 SHREE SANATAN TRUST AT : UPLETA, DIST. RAJKOT PAN : AAMTS 0638 J ( / APPELLANT) THE COMMISSIONER OF INCOME-TAX RAJKOT-I, RAJKOT / RESPONDENT / ASSESSEE BY SHRI D M RINDANI, CA / REVENUE BY SHRI M L MEENA, CIT-DR / DATE OF HEARING 12.12.2013 !'# / DATE OF PRONOUNCEMENT 31.12.2013 / ORDER THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DA TED 04.07.2013 OF COMMISSIONER OF INCOME-TAX, RAJKOT-I, RAJKOT REFUSI NG TO GRANT REGISTRATION U/S 12A OF THE INCOME-TAX ACT, 1961. 2. THE FACTS, IN BRIEF, ARE THAT THE ASSESSEE-TRUST MADE AN APPLICATION FOR REGISTRATION U/S 12A OF THE INCOME-TAX ACT ON 04.01 .2013 IN FORM NO.10A. THE LD. CIT ASKED THE ASSESSEE-TRUST TO SUBMIT ENGLISH VERSION OF THE TRUST DEED WHICH WAS SUBMITTED BY THE ASSESSEE-TRUST DURING THE PROCEEDI NGS. ON GOING THROUGH THE SAME, LD. CIT NOTICED THAT CONSTRUCTION OR RUNNING OF HOS PITAL IS NOT ITS OBJECT; THEREFORE, OBJECT AND ACTIVITIES OF THE TRUST ARE NOT FOUND TO BE GENUINE. ACCORDINGLY, LD. CIT REJECTED THE ASSESSEE-TRUST APPLICATION FOR REGISTR ATION U/S 12A OF THE INCOME-TAX ACT VIDE ORDER DATED 04.07.2013. AGGRIEVED WITH THE OR DER OF LD. CIT, THE ASSESSEE-TRUST IS NOW IN APPEAL BEFORE THIS TRIBUNAL, ON THE FOLLO WING GROUNDS:- 1. THE LEARNED COMMISSIONER OF INCOME TAX I, RAJ KOT HAS ERRED IN WRONGLY DISALLOWANCE OF THE TRUST REGISTRATION U/S 12A IS UNWARRANTED, UNJUSTIFIED AND BAD IN LAW. 2. THE LEARNED COMMISSIONER OF INCOME TAX I, RAJKO T HAS PASS THE ORDER U/S 12AA(1)(B)(II) DATED 12.07.2013 IS ALSO UNWARRA NTED, UNJUSTIFIED AND BAD IN LAW. 3. AT THE TIME OF HEARING, ON BEHALF OF THE ASSESSE E-TRUST, SHRI D M RINDANI, CA APPEARED AND POINTED THAT, THROUGH INADVERTENTLY, T HERE WAS A MISTAKE IN ENGLISH TRANSLATION OF THE OBJECTS OF THE TRUST DEED AS THE ASSESSEE-TRUST SUBMITTED WRONG ENGLISH TRANSLATION OF THE OBJECTS OF SOME OTHER TR UST. ON ACCOUNT OF THIS MISTAKE, THE 2 314-RJT-2013 - SHREE SANATAN TRUST (SMC) LD. CIT REFUSED TO GRANT REGISTRATION U/S 12A OF TH E INCOME-TAX ACT, 1961. THE LD. COUNSEL OF THE ASSESSEE FURTHER POINTED OUT THAT NO W THE ASSESSEE-TRUST PROVIDED A CORRECT ENGLISH TRANSLATION OF THE TRUST DEED AND T HE SAME SHALL BE FURNISHED BEFORE THE LD. CIT; THEREFORE IN THE INTEREST OF JUSTICE O NE MORE OPPORTUNITY TO BE ALLOWED TO THE ASSESSEE TO FURNISH CORRECT ENGLISH TRANSLATION BEFORE THE LD. CIT. LD. DEPARTMENTAL REPRESENTATIVE COULD NOT CONTROVERT TH E AFORESAID SUBMISSIONS MADE BY THE LD. COUNSEL OF THE ASSESSEE-TRUST. 4. IN VIEW OF THE FOREGOING, THE REQUEST OF THE ASS ESSEE-TRUST IS ACCEPTED. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE ISSUE OF REGISTRATION U/S 12A OF THE INCOME-TAX ACT TO THE FILE OF LD. CIT WITH T HE DIRECTION THAT THE ASSESSEE-TRUST SHALL FURNISH THE CORRECT COPY OF THE ENGLISH TRANS LATION OF THE TRUST DEED TO THE LD. CIT WHO WILL EXAMINE THE SAME AND CALL FOR OTHER INFORM ATION WHICH HE MAY REQUIRE IN THIS REGARD AND THEREAFTER RECONSIDER THE REQUEST OF THE ASSESSEE-TRUST FOR REGISTRATION U/S 12A OF THE INCOME-TAX ACT, 1961, AFTER GIVING OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE-TRUST. 5. IN THE RESULT, APPEAL OF THE ASSESSEE-TRUST IS T REATED AS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MEN TIONED HEREINABOVE. SD/- ( $.. &' / T. K. SHARMA) ( ) /JUDICIAL MEMBER *)& +) ,/ ORDER DATE: 31.12.2013 !$ /RAJKOT *BT / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT- SHREE SANATAN TRUST, AT : UPLETA, DI ST. RAJKOT 2. / RESPONDENT- THE COMMISSIONER OF INCOME-TAX, RAJK OT-I, RAJKOT 3. ,0,1 * * 2 / CONCERNED CIT, RAJKOT 4 . 345 1, * 1#, !$ / DR, ITAT, RAJKOT 5 . 57 89 / GUARD FILE *)& / BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT